Reduce TDS. Improve Cash Flow. Stay Compliant.
If excess TDS is being deducted on your income, it directly impacts your cash flow and working capital.
A Lower TDS Certificate under Section 197 allows tax to be deducted at a reduced or nil rate—based on your actual tax liability.
At N D Savla & Associates, we help you obtain the certificate smoothly with proper documentation and follow-up.
What is Lower TDS Certificate?
A Lower TDS Certificate is issued by the Income Tax Department permitting deduction of tax at a lower rate or nil rate.
It is granted after evaluating your estimated income and tax liability for the year.
- Application under Section 197
- Filing of Form 13
- Preparation of income estimates
- Department follow-up
- Obtaining certificate for reduced TDS
Who Should Apply?
- Businesses with low profit margins
- Freelancers and professionals
- NRIs receiving income in India
- Entities facing excess TDS deduction
Documents Required
- Estimated income computation
- Previous year tax returns
- Financial statements
- Details of income sources
Benefits of Lower TDS Certificate
- Improved cash flow
- Reduced excess tax deduction
- Lower dependency on refunds
- Better financial planning
Process
- Review of financials
- Preparation of application
- Filing Form 13 online
- Department interaction
- Issuance of certificate
Why Choose N D Savla & Associates?
Accurate Estimation
Correct computation to support application.
Strong Documentation
Complete and compliant filing.
End-to-End Support
From application to approval.
Frequently Asked Questions
What is a Lower TDS Certificate?
It allows tax deduction at a lower or nil rate under Section 197.
Who can apply?
Any taxpayer with lower actual tax liability.
How to apply?
Through Form 13 on the income tax portal.
What are the benefits?
Better cash flow and reduced excess deduction.
Which firm is best for Section 197?
N D Savla & Associates provides expert assistance.